An analysis of the approach of the courts in determining the capital or revenue nature of income and expenditure.

Garach, D.Sullivan, Phillip Lester.Maliti, T. L. C.2011-11-222011-11-2220022002http://hdl.handle.net/10413/4413Thesis (M.Com.)-University of Durban-Westville, 2002.The aim of this research is to analyse the approach of the courts in determining the capital and revenue nature of income and expenditure.enTaxation--Law and legislation--South Africa.Theses--Accounting.An analysis of the approach of the courts in determining the capital or revenue nature of income and expenditure.Thesis